财务会计与会计准则PPT.ppt

2. Presented below are a number of accounting organizations and types of documents they have issued. Match the appropriate document to the organization involved. Note that more than one document may be issued by the same organization. Organization 1. _____ Accounting Standards Executive Committee 2. _____ Accounting Principles Board 3. _____ Committee on Accounting Procedure 4. _____ Financial Accounting Standards Board Document Opinions (b) Practice Bulletins (c) Accounting Research Bulletins (d) Financial Accounting Standards (e) Statements of Position 作业 1. _____ Staff Positions 2. _____ Interpretations (of the Financial Accounting Standards Board) 3. _____ Statement of Financial Accounting Standards 4. _____ EITF Statements 5. _____ Opinions 6. _____ Statement of Financial Accounting Concepts (a) Official pronouncements of the APB. (b) Sets forth fundamental objectives and concepts that will be used in developing future standards. (c) Primary document of the FASB that establishes GAAP. (d) Provides additional guidance on implementing or applying FASB Standards or Interpretations. (e) Provides guidance on how to account for new and unusual financial transactions that have the potential for creating diversity in financial reporting practices. (f) Represent extensions or modifications of existing standards. 作业 3. Standard-setting bodies have issued a number of authoritative pronouncements. A list is provided on the left, below, with a description of these pronouncements on the right. Match the description to the pronouncements. 2. Presented below are a number of accounting organizations and types of documents they have issued. Match the appropriate document to the organization involved. Note that more than one document may be issued by the same organization. If no document is provided for an organization, write in “0.” Organization 1. _____ Accounting Standards Execut